https://www.taxtmi.com/caselaws?id=12521 An intimation under section 143(1)(a) could not be rectified under section 154 after the Income-tax Officer had issued notice under section 143(2), because the case had moved into regular assessment proceedings and the rectification route was no longer consistent with that process. The attempted correction of the initial intimation alongside the ongoing assessment was treated as an impermissible double rectification. The Calcutta High Court followed the view taken by other High Courts and held that such post-notice rectification was not justified, answering the issue in favour of the assessee. en-us Tue, 09 Jul 2002 00:00:00 +0530 Tue, 19 May 2009 18:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12521 An intimation under section 143(1)(a) could not be rectified under section 154 after the Income-tax Officer had issued notice under section 143(2), because the case had moved into regular assessment proceedings and the rectification route was no longer consistent with that process. The attempted correction of the initial intimation alongside the ongoing assessment was treated as an impermissible double rectification. The Calcutta High Court followed the view taken by other High Courts and held that such post-notice rectification was not justified, answering the issue in favour of the assessee. Case-Laws Income Tax Tue, 09 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12521